Business Tax (SBT)/stamp duty for transactions of asset transfer to infrastructure funds; deduction of fees charged by the Department of Lands. Regulatory Summary Types of assets for investment
company must act pursuant to the criteria of related party transactions. Additional requirements for warrant – PP Approval for warrant – PP must be registered with transfer restrictions. In case of an
projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue
transfer orders from the unitholders. (5) In the case of fund dissolution, the mutual fund management company shall transfer the units to other RMFs without charging any fees. (6) In the case that the
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for transactions of asset
of asset transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for